angol unit 19

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questão resposta
pieniądze otrzymane
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money received
wydatki
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expenses/outgoings
oczekiwany/ przewidywany dochód
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expected/projected income
majątek/ aktywa
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assets
pasywa/ zobowiązania
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liabilities
nierzeczowy/ niematerialny
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intangible
wartości niematerialne i prawne
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intangible assets
materialny/ rzeczowy
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tangible
aktywa rzeczowe
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tangible assets
trwały majątek rzeczowy
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fixed tangible assets
ponieść koszt
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to incur the cost
zafakturować koszty
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invoice the costs
naliczony
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accured
rozliczenia międzyokresowe bierne
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accrued expenses
należnośći
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receivable/s
odrooczony
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deferred
podatek odroczony
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Deferred tax
rachunek kosztów
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cost accounting
kontrola ksiąg rachunkowwych
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auditing
rachunkowość podatkowaa
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tax accounting
rachunkowość
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accounting
rachunkowość zarządcza
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managerial accounting
ukryć
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to disguise
księgowość
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accounting/ bookkeeping
bilans
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balance sheet
rachunek przepływów pieniężnych
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Cash Flow statement
rachunek zysków i strat
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profit-and-loss account/ income statement
różnica między przychodami a wydatkami
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the difference between revenues and expenses
wartość majątku społki
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value of the business assets
obliczyć zobowiązania
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calculate liabilities
obliczyć podatki
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calculate taxes
rejestrować
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keep records
płacić zobowiązania
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pay liabilities
płacić podatki
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pay taxes
uzyskać dochód
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receive income
zapisywać podatki
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record expenditure
rejestrować dochód
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record income
rejestrować transakcje
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record transactions
wycenić aktywa
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value assets
wycenić zobowiązania
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value liabilities
kapitał akcyjny
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shareholders equity
kapitał zapasowy
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additional paid-in capital
rozliczenia międzyokresowe bierne
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accrued expenses
należności całkowite
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total receivables
wierzyciele, płatności, zobowiązania
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accounts payable
rozliczenia międzyokresowe czynne
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prepaid expenses
zysk zatrzymany
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retained earning
wartość firmy
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goodwill
zobowiązania całkowite
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total liabilities
wycenić aktywa/ majątek
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to value assets
amortyzacja (nierzeczowych)
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amortization
amortyzacja (rzeczowych)
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depreciation
płatności na rzecz dostawców
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payments to suppliers
wpływy z
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proceeds from/ receipts from
być winnym
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to owe
posiadać
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to own
1. all the money received from business activities during a given period
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income
2. all the money that a business spends on goods or services during a given period
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expenditure
3. a financial operating plan showing expected income and expenditure
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budget
4. anything owned by a business – cash, buildings, machines, equipment, etc.
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assets
5. all the money that a company will have to pay to someone else in the future, including debts, taxes and interest payments
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liabilities
6. an entry in an account, recording a payment made
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debit
7. an entry in an account, recording a payment received
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credit
8. adjective describing something without a material existence, which you can’t touch
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intangible
9. adjective describing a liability which has been incurred but not yet invoiced to the
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accrued
10. delayed or postponed until a later time
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deferred
1. calculating all the expenses involved in producing something, including materials, labour, and all other expenses
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cost accounting
2. calculating how much an individual or a company will have to pay to the local and national governments (and trying to reduce this to a minimum)
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tax accounting
3. inspecting and reporting on accounts and financial records
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auditing
4. preparing financial statements showing income and expenditure, assets and liabilities
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accounting
5. providing information that will allow a business to make decisions, plan future operations and develop business strategies
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managerial accounting
6. using all available accounting procedures and tricks to disguise the true financial position of a company
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creative accounting
7. writing down the details of transactions (debits and credits)
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bookkeeping
A. a statement giving details of money coming into and leaving the business, divided into day-to-day operations, investing and financing
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cash flow statement
B. a statement showing the difference between the revenues and expenses of a period§
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income statement
C. a statement showing the value of a business’ a assets, its liabilities, and its capital or shareholders equity (money the business has that belongs to its owners)
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balance sheet

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